Annual installments shall not exceed 30 in number, as the Council may determine at the time of confirmation of the special assessment roll, and in the event a division of assessment operates to make any installment less than $10, the City Assessor shall reduce the number of installments so that each installment shall be above and as near to $10 as possible.
All special assessments levied under the provisions of this chapter shall become due upon confirmation of the special assessment roll and if in annual installments, the Council shall determine the first installment to be due upon confirmation of the roll, and deferred installments to be due annually thereafter, or in the discretion of the Council they may be spread upon and made a part of each annual City tax roll thereafter until all are paid.
The first installment of any special assessment shall be spread upon a special City tax roll in a column headed "Special Assessment," or upon the next annual tax roll at the discretion of the Council, and if spread on a special tax roll may be paid any time within three months from the date of confirmation without penalties, and if unpaid on or before such three months period, it shall be added and made a part of the following first of July tax roll together with interest as provided.
Annual installments shall be spread thereafter either on a special assessment roll or on the annual City tax roll, as may have been directed by the Council, in the same manner and subject to the same provisions as provided for first installments.
The special assessment roll shall be transmitted by the City Clerk to the City Treasurer for collection immediately after confirmation and in the event it is not a part of the annual tax roll, the City Treasurer shall give notice by publication at least once in a newspaper of general circulation in the City that such special assessment roll (describing it) has been filed in the City Treasurer's office and specifying when and where payments may be made thereon.
The City Treasurer may mail statements of the several assessments to the respective owners as indicated by the records of the City Assessor, of the several lots or parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid; provided, however, that failure to mail any such statement shall not invalidate the assessment or entitle the owner to any extension of time within which to pay the assessment.
After the confirmation of any special assessment roll, the same collection fees shall be collected on delinquent special assessments and upon delinquent installments of such special assessments beginning on the first day of the fourth month following the due date, as are provided by the City Charter for the collection of delinquent City taxes.
Except and unless notice is given to the Council in writing of an intention to contest or enjoin the collection of any special assessment for the construction of any pavement, sewer, or other public improvement, or the construction of any sidewalk, within 30 days after the date of the meeting of the Council at which it is finally determined to proceed with the making of the improvement in question, which notice shall state the grounds on which the proceedings are to be contested, no suit or action of any kind shall be instituted or maintained for the purpose of contesting or enjoining the collection of such special assessments, and regardless of whether or not any public improvement is completed in any special assessment district, no owner of real property located in such district shall be entitled to commence any suit or action for the purpose of contesting or enjoining the collection of any such special assessments after they have received the benefits for the substantial completion of that portion of such public improvement for which they are assessed.